corporation’s accounting and financial reporting systems. New issues in this chapter include the role of the board of directors in risk management, tax planning and internal audit. There is also a new principle
stronger role in the over- sight of risk management policies as well as implementing effective remuneration policies. Priority 6: Shareholder engagement should be encouraged and facilitated, in particular by
. The BoT has issued supporting regulation and guidance on bank corporate governance, disclosure, and related lending and confirmed the importance of risk management as a function of for bank boards, and
following matters: (1) good governance and clear, transparent organization structure; (2) effective risk management for legal, credit, liquidity, operation, and other risks, with measures to appropriately
securities issuing companies disclose information, including financial statements, management structure, and risk management measures to enable investors, the media, and the SEC to monitor their operation
control, risk management, corporate governance and financial statements preparation. The aim is to enhance transparency and reliability of the SEC's operation and information disclosure. To promote
governance guidelines cover the key areas of risk management, internal control, code of conduct, conflict-of-interest management, handling of complaints against the SEC's staff and communication with
confidentiality and data protection. The SEC has put in place internal procedures to ensure that its exercise of powers and duties are consistently applied. Operational Risk Management The SEC has developed its
คณะกรรมการควรกำาหนดนโยบายด้านการบริหารความเส่ียง (Risk Management Policy) ให้ครอบคลุมท้ังองค์กร โดยให้ ฝ่ายจัดการเป็นผู้ปฏิบัติตามนโยบายและรายงานให้ คณะกรรมการทราบเป็นประจำา และควรมีการทบทวนระบบหรือ